Hi Sallam,
Tax Deducted on impost is FTR, if import goods by commercial imports.
Other then commercial importer, tax deducted at import stage is adjustable.
Manufacturer can get exemption certificate from FBR.
Salam 2 all,
your question is little ambigous.
However tax on imports is calculated on the value assessed by the custom authorities as mentioned on Goods Declaration (GD) as per the rate specified on GD